问题 单项选择题

下列各项中,不应包括在资产负债表“其他应付款”项目中的是( )。

A.预收购货单位的货款

B.收到出租包装物的押金

C.应付租入包装物的租金

D.职工未按期领取的工资

答案

参考答案:A

解析: 其他应付款项包括:(1)应付经营租入固定资产和包装物租金;(2)职工未按期领取的工资;(3)存入保证金;(4)应付、暂收所属单位、个人的款项;(5)其他应付、暂收款项。预收购货单位的货款一般计入“预收账款”项目,预收账款业务不多的企业也可将预收的款项直接记入“应收账款”科目的贷方,不设置“预收账款”科目。

单项选择题
阅读理解

In Britain you may often hear "Drop in any time" or "Come to see me soon", but you can't really do that.  People just say those things to make you feel welcome.  It is better to telephone before visiting someone at home.  If you receive a written invitation to an event that says "RSVP", you should reply to let the person who sent the invitation know whether or not you plan to go.

You should never accept an invitation unless you really plan to go.  You may refuse by saying "Thank you for inviting me, but I will not be able to come. " If, after accepting, you are unable to go, be sure to tell those who are expecting you as soon as possible that you will not be there.  Although it is not necessarily expected that you give a gift to your host, it is considered polite to do so, especially if you have been invited for a meal.  Flowers, chocolate, or a small gift are all appropriate.  A thank-you note or telephone call after the visit is also considered polite and is an appropriate way to express your appreciation for the invitation.

小题1:What can you do when a British friend says " Drop in any time”?

A. Visit him or her at any time.

B. Say no time to him or her seriously.

C. Telephone him or her before visiting.

D. Visit him or her soon.小题2:What does the word "RSVP" probably mean in Chinese ?

A.请自便

B.请回复

C.请审阅

D.请来访小题3:What should you do if your British friend sends you an invitation but you do not want to go ?

A. Do not give him or her answer.

B. Tell another friend to go instead of you.

C. Tell him or her that you can't be there for some reason.

D. Tell him or her that you don't want to go there.小题4:Which of the following is considered impolite in Britain?

A. Buy small presents when invited.

B. Refuse the invitation without telling anyone.

C. Write a thank-you note after a visit.

D. Give a telephone call after a visit.小题5:Where would you probably see this passage?

A. In an invitation.

B. In a guidebook.

C. On a poster.

D. In a newspaper.